RMD from cash balance plan

We have  small Cash Balance plan for owner and two participants; the owner passed away, the spouses needs to take his RMD by 4/1

Would his RMD be calculated on his age, 73 or the spouses, she’s 68.

Would the RMD be calculated on the retirement benefit or thehypothetical account balance?

I am not positive, but I think for a cash balance plan you use the retirement benefit, except in the year of a full distribution.  For that year of a full distribution, you can use the account balance method. 

Is there a reason why she hasn't receive a full distribution?  She could roll into her IRA.  I think once it is in her IRA, the RMD's would be based on her age.  I don't know if a death benefit in a qualified plan is the same as an inherited IRA.  Either way, the answers to the RMD question should be in the plan document. 

The insurance agent/broker is a pig and rolled over a portion of the account balance to IRA (sure he wanted the commissions at this time) and did not mention to us until the other day; also, there are two employees that have not yet been paid out.

So then what, are you asking about how much of the distribution was really eligible for rollover? Does the plan permit partial distributions?  Someone, other than the broker, would have needed to authorize the distribution.